Бородина Юлия Ивановна

The article is devoted to one of the key global trends of the XXI century - electronic government - an urgent and important topic for modern science and practice. Due to the ever-growing number of Internet users and the global growth of online usage, this technological form of management has been practically indispensable in recent years: All over the world, public authorities and administrations are creating online representative offices, launching digital services and processes of digital transformation of everyday life. The presented study examines the concept of e-government, the history of its origin, reveals its essence, presents various author's approaches and formulations to the interpretation of its concept. The analytical part analyzes modern criteria for the international assessment of the level of e-government development based on the UN rating for 193 countries around the world. This scientific work also presents the stages of formation and promising directions for the development of e-government in the Russian Federation.

This article is devoted to the consideration of foreign practice of application of transport taxation. The relevance of this issue is associated with the growing level of motorization in the world, and as a result, with the growth of objects of taxation and an increase in the number of taxpayers.

One of the priority directions of economic security is the solution of national interests for the purpose of stable development of the economy. The article analyzes the tax component of economic security of the state.

The article discusses the application of mortgage participation certificates as an alternative source of financing real estate transactions, which in the future will be a powerful impetus for the development of the domestic financial market in Russia.

The article considers the possibility of adaptation and application of the most successful and effective aspects of the tax system functioning in Germany, which will enable to bring the tax system of the Russian Federation to the optimal condition, improve the efficiency of its functioning and to solve key problems of tax policy of our country.